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Algunos aspectos de la tributación de la ganadería en España

Author

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  • GARCÍA, MANUEL MARTÍN

Abstract

Describe este estudio los diferentes tributos que recaen sobre el rendimiento y el ejercicio de la actividad ganadera, poniendo de manifiesto la complejidad de la normativa fiscal, su dispersión y la escasa adecuación a la realidad de las categorías establecidas a efectos tributarios.....This study describe the different taxes to burden the out-put and the practice of the livestock. The complexity of the regulation governing this taxes and the unsuited livestock types instituted for taxation are also analysed.

Suggested Citation

  • García, Manuel Martín, 2000. "Algunos aspectos de la tributación de la ganadería en España," Revista Espanola de Estudios Agrosociales y Pesqueros, Ministerio de Medio Ambiente, Rural y Marino (formerly Ministry of Agriculture), issue 188, pages 1-22.
  • Handle: RePEc:ags:spreea:165036
    DOI: 10.22004/ag.econ.165036
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